effects of taxation will become more severe and that tax bases will erode. As factors of production are becoming more fluid …

taxation system on the outcomes of privatisation. We consider under which condition privatisation will proceed, and who will be …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …